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How do listed issuers determine their Group?

Scenario 1
PLC X’s market capitalisation (excluding treasury shares) on 31 December 2024
was RM 2.0 billion. However, its market capitalisation has subsequently
decreased to RM 1.9 billion on 1 February 2025.
Is PLC X still required to prepare its Sustainability Statement in accordance with
the IFRS Sustainability Disclosure Standards for the annual report issued for the
financial year ending (“FYE”) on or after 31 December 2025?
Yes, PLC X is a Group 1 listed issuer and must continue to comply with requirement
to prepare its Sustainability Statement in accordance with the IFRS Sustainability
Disclosure Standards even if its market capitalisation has subsequently decreased to
below the RM2.0 billion threshold prescribed under paragraph 1.1(a) of Practice Note
9A of the Main Market Listing Requirement.


Scenario 2
PLC Y was listed on the Main Market on 1 February 2025 and has a market
capitalisation of RM2.0 billion upon listing. However, its market capitalisation has
subsequently fluctuated and dipped below RM2.0 billion after its listing.
Is PLC Y still required to prepare its Sustainability Statement in accordance with
the IFRS Sustainability Disclosure Standards for the annual report issued for FYE
on or after 31 December 2025?
Yes, PLC Y is a Group 1 listed issuer and must continue to comply with the
requirement to prepare its Sustainability Statement in accordance with the IFRS
sustainability Disclosure Standards given that its market capitalisation on the date
of its admission to the Main Market meets the RM2.0 billion threshold prescribed
under paragraph 1.1(a) of Practice Note 9A of the Main Market Listing Requirement.


Scenario 3
PLC Z market capitalisation (excluding treasury shares) on 31 December 2024
was RM1.9 billion. However, its market capitalisation subsequently increases to
RM2.0 billion on 15 February 2025.
Is PLC Z required to prepare its Sustainability Statement in accordance with the
IFRs Sustainability Disclosure Standards for the annual report issued for FYE on
or after 31 December 2025?
No, PLC Z is a Group 2 listed issuer as it does not meet the RM2.0 billion threshold
prescribed under paragraph 1.1(a) of Practice Note 9A of the Main Market Listing
Requirement on 31 December 2024. PLC Z will only be required to prepare its
Sustainability Statement in accordance with the IFRS Sustainability Disclosure
Standards commencing from the annual report issued FYE on or after 31 December
2026.